FAC Explorer

Audit 290639

FY End
2023-06-30
Total Expended
$6.03M
Findings
14
Programs
14
Organization: Lapeer Community Schools of Lapeer County (MI)
Year: 2023 Accepted: 2024-02-15
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369446 2023-001 Material Weakness - L
369447 2023-001 Material Weakness - L
369448 2023-001 Material Weakness - L
369449 2023-001 Material Weakness - L
369450 2023-001 Material Weakness - L
369451 2023-001 Material Weakness - L
369452 2023-001 Material Weakness - L
945888 2023-001 Material Weakness - L
945889 2023-001 Material Weakness - L
945890 2023-001 Material Weakness - L
945891 2023-001 Material Weakness - L
945892 2023-001 Material Weakness - L
945893 2023-001 Material Weakness - L
945894 2023-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.425 Covid-19 - Education Stabilization Fund $1.10M Yes 1
84.027 Special Education_grants to States $441,509 - 0
10.553 School Breakfast Program $406,510 Yes 0
84.367 Improving Teacher Quality State Grants $112,032 - 0
10.555 National School Lunch Program $100,985 Yes 0
84.173 Special Education_preschool Grants $51,951 - 0
84.424 Student Support and Academic Enrichment Program $51,349 - 0
10.558 Child and Adult Care Food Program $48,215 - 0
84.027 Covid-19 - Special Education_grants to States $46,200 - 0
93.778 Medical Assistance Program $24,464 - 0
84.173 Covid-19 - Special Education_preschool Grants $13,527 - 0
10.559 Summer Food Service Program for Children $10,912 Yes 0
84.010 Title I Grants to Local Educational Agencies $4,176 Yes 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0

Contacts

Name Title Type
L7C5YALJF9N4 Erica Ingles Auditee
8105381616 Donna Hanson Auditor
No contacts on file

Notes to SEFA

Title: Grant Auditor Report Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Lapeer Community Schools of Lapeer County (the “School District”) under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District. Expenditures reported in the Schedule are reported on the same basis of accounting as the financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement, as outlined in the Compliance Supplement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The pass through entity identifying numbers are presented where available. The School District has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Management has utilized the Michigan Department of Education NexSys Grant Auditor Report (GAR) in preparing the schedule of expenditures of federal awards. Differences, if any, between the GAR and the schedule of expenditures of federal awards relate to the timing of payments and the fiscal year to which the payments relate.
Title: Noncash Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Lapeer Community Schools of Lapeer County (the “School District”) under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District. Expenditures reported in the Schedule are reported on the same basis of accounting as the financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement, as outlined in the Compliance Supplement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The pass through entity identifying numbers are presented where available. The School District has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The value of the noncash assistance received was determined in accordance with the provisions of the Uniform Guidance.
Title: Adjustments and Transfers Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Lapeer Community Schools of Lapeer County (the “School District”) under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District. Expenditures reported in the Schedule are reported on the same basis of accounting as the financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement, as outlined in the Compliance Supplement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The pass through entity identifying numbers are presented where available. The School District has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Adjustments and transfers included on the schedule of expenditures of federal awards for the year ended June 30, 2023 includes $16,881 of cash received for Title I, Part A during the year ended June 30, 2022. The amount was not included on the schedule of expenditures of federal awards, federal payments received for the year ended June 30, 2022. The related expenditure were properly reported on the June 30, 2022 schedule of expenditures of federal awards.

Finding Details

Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name 84.425D, Department of Education, Education Stabilization Program, ESSER II Section 23b Credit Recovery, ESSER II Section 23b Before/After School Federal Award Identification Number and Year 213742, 213752 Pass through Entity Michigan Department of Education Finding Type Material weakness Repeat Finding No Criteria Final expenditure reports for the grants noted above were due on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. Condition Final expenditure reports due on November 29, 2022 for the grants noted above were submitted on September 11, 2023. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The School District was required to submit final expenditure reports for the grants noted above on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. The School District did not submit the final expenditure reports until September 11, 2023. The School District's internal controls surrounding required reporting to the Michigan Department of Education failed to identify reports required under the grant terms and ensure those required reports were filed timely in accordance with the due date. Cause and Effect Due to the lack of internal controls surrounding report requirements, the final expenditure reports that were due on November 29, 2022 were not submitted until September 11, 2023. Recommendation The School District should implement procedures to ensure that reporting requirements and due dates for each federal grant are tracked internally and separate individuals are preparing and reviewing reports for accuracy and timeliness. Views of Responsible Officials and Corrective Action Plan The finding has been corrected. Upon discovery of the oversight, the final expenditure reports were reopened and completed on September 11, 2023. Further, the School District acknowledges the lack of timeliness of submitting the final expenditure reports and has implemented procedures to ensure all reporting surrounding final expenditures is completed and submitted to granting authority in accordance with terms of the agreement going forward.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name 84.425D, Department of Education, Education Stabilization Program, ESSER II Section 23b Credit Recovery, ESSER II Section 23b Before/After School Federal Award Identification Number and Year 213742, 213752 Pass through Entity Michigan Department of Education Finding Type Material weakness Repeat Finding No Criteria Final expenditure reports for the grants noted above were due on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. Condition Final expenditure reports due on November 29, 2022 for the grants noted above were submitted on September 11, 2023. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The School District was required to submit final expenditure reports for the grants noted above on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. The School District did not submit the final expenditure reports until September 11, 2023. The School District's internal controls surrounding required reporting to the Michigan Department of Education failed to identify reports required under the grant terms and ensure those required reports were filed timely in accordance with the due date. Cause and Effect Due to the lack of internal controls surrounding report requirements, the final expenditure reports that were due on November 29, 2022 were not submitted until September 11, 2023. Recommendation The School District should implement procedures to ensure that reporting requirements and due dates for each federal grant are tracked internally and separate individuals are preparing and reviewing reports for accuracy and timeliness. Views of Responsible Officials and Corrective Action Plan The finding has been corrected. Upon discovery of the oversight, the final expenditure reports were reopened and completed on September 11, 2023. Further, the School District acknowledges the lack of timeliness of submitting the final expenditure reports and has implemented procedures to ensure all reporting surrounding final expenditures is completed and submitted to granting authority in accordance with terms of the agreement going forward.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name 84.425D, Department of Education, Education Stabilization Program, ESSER II Section 23b Credit Recovery, ESSER II Section 23b Before/After School Federal Award Identification Number and Year 213742, 213752 Pass through Entity Michigan Department of Education Finding Type Material weakness Repeat Finding No Criteria Final expenditure reports for the grants noted above were due on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. Condition Final expenditure reports due on November 29, 2022 for the grants noted above were submitted on September 11, 2023. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The School District was required to submit final expenditure reports for the grants noted above on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. The School District did not submit the final expenditure reports until September 11, 2023. The School District's internal controls surrounding required reporting to the Michigan Department of Education failed to identify reports required under the grant terms and ensure those required reports were filed timely in accordance with the due date. Cause and Effect Due to the lack of internal controls surrounding report requirements, the final expenditure reports that were due on November 29, 2022 were not submitted until September 11, 2023. Recommendation The School District should implement procedures to ensure that reporting requirements and due dates for each federal grant are tracked internally and separate individuals are preparing and reviewing reports for accuracy and timeliness. Views of Responsible Officials and Corrective Action Plan The finding has been corrected. Upon discovery of the oversight, the final expenditure reports were reopened and completed on September 11, 2023. Further, the School District acknowledges the lack of timeliness of submitting the final expenditure reports and has implemented procedures to ensure all reporting surrounding final expenditures is completed and submitted to granting authority in accordance with terms of the agreement going forward.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name 84.425D, Department of Education, Education Stabilization Program, ESSER II Section 23b Credit Recovery, ESSER II Section 23b Before/After School Federal Award Identification Number and Year 213742, 213752 Pass through Entity Michigan Department of Education Finding Type Material weakness Repeat Finding No Criteria Final expenditure reports for the grants noted above were due on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. Condition Final expenditure reports due on November 29, 2022 for the grants noted above were submitted on September 11, 2023. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The School District was required to submit final expenditure reports for the grants noted above on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. The School District did not submit the final expenditure reports until September 11, 2023. The School District's internal controls surrounding required reporting to the Michigan Department of Education failed to identify reports required under the grant terms and ensure those required reports were filed timely in accordance with the due date. Cause and Effect Due to the lack of internal controls surrounding report requirements, the final expenditure reports that were due on November 29, 2022 were not submitted until September 11, 2023. Recommendation The School District should implement procedures to ensure that reporting requirements and due dates for each federal grant are tracked internally and separate individuals are preparing and reviewing reports for accuracy and timeliness. Views of Responsible Officials and Corrective Action Plan The finding has been corrected. Upon discovery of the oversight, the final expenditure reports were reopened and completed on September 11, 2023. Further, the School District acknowledges the lack of timeliness of submitting the final expenditure reports and has implemented procedures to ensure all reporting surrounding final expenditures is completed and submitted to granting authority in accordance with terms of the agreement going forward.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name 84.425D, Department of Education, Education Stabilization Program, ESSER II Section 23b Credit Recovery, ESSER II Section 23b Before/After School Federal Award Identification Number and Year 213742, 213752 Pass through Entity Michigan Department of Education Finding Type Material weakness Repeat Finding No Criteria Final expenditure reports for the grants noted above were due on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. Condition Final expenditure reports due on November 29, 2022 for the grants noted above were submitted on September 11, 2023. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The School District was required to submit final expenditure reports for the grants noted above on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. The School District did not submit the final expenditure reports until September 11, 2023. The School District's internal controls surrounding required reporting to the Michigan Department of Education failed to identify reports required under the grant terms and ensure those required reports were filed timely in accordance with the due date. Cause and Effect Due to the lack of internal controls surrounding report requirements, the final expenditure reports that were due on November 29, 2022 were not submitted until September 11, 2023. Recommendation The School District should implement procedures to ensure that reporting requirements and due dates for each federal grant are tracked internally and separate individuals are preparing and reviewing reports for accuracy and timeliness. Views of Responsible Officials and Corrective Action Plan The finding has been corrected. Upon discovery of the oversight, the final expenditure reports were reopened and completed on September 11, 2023. Further, the School District acknowledges the lack of timeliness of submitting the final expenditure reports and has implemented procedures to ensure all reporting surrounding final expenditures is completed and submitted to granting authority in accordance with terms of the agreement going forward.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name 84.425D, Department of Education, Education Stabilization Program, ESSER II Section 23b Credit Recovery, ESSER II Section 23b Before/After School Federal Award Identification Number and Year 213742, 213752 Pass through Entity Michigan Department of Education Finding Type Material weakness Repeat Finding No Criteria Final expenditure reports for the grants noted above were due on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. Condition Final expenditure reports due on November 29, 2022 for the grants noted above were submitted on September 11, 2023. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The School District was required to submit final expenditure reports for the grants noted above on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. The School District did not submit the final expenditure reports until September 11, 2023. The School District's internal controls surrounding required reporting to the Michigan Department of Education failed to identify reports required under the grant terms and ensure those required reports were filed timely in accordance with the due date. Cause and Effect Due to the lack of internal controls surrounding report requirements, the final expenditure reports that were due on November 29, 2022 were not submitted until September 11, 2023. Recommendation The School District should implement procedures to ensure that reporting requirements and due dates for each federal grant are tracked internally and separate individuals are preparing and reviewing reports for accuracy and timeliness. Views of Responsible Officials and Corrective Action Plan The finding has been corrected. Upon discovery of the oversight, the final expenditure reports were reopened and completed on September 11, 2023. Further, the School District acknowledges the lack of timeliness of submitting the final expenditure reports and has implemented procedures to ensure all reporting surrounding final expenditures is completed and submitted to granting authority in accordance with terms of the agreement going forward.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name 84.425D, Department of Education, Education Stabilization Program, ESSER II Section 23b Credit Recovery, ESSER II Section 23b Before/After School Federal Award Identification Number and Year 213742, 213752 Pass through Entity Michigan Department of Education Finding Type Material weakness Repeat Finding No Criteria Final expenditure reports for the grants noted above were due on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. Condition Final expenditure reports due on November 29, 2022 for the grants noted above were submitted on September 11, 2023. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The School District was required to submit final expenditure reports for the grants noted above on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. The School District did not submit the final expenditure reports until September 11, 2023. The School District's internal controls surrounding required reporting to the Michigan Department of Education failed to identify reports required under the grant terms and ensure those required reports were filed timely in accordance with the due date. Cause and Effect Due to the lack of internal controls surrounding report requirements, the final expenditure reports that were due on November 29, 2022 were not submitted until September 11, 2023. Recommendation The School District should implement procedures to ensure that reporting requirements and due dates for each federal grant are tracked internally and separate individuals are preparing and reviewing reports for accuracy and timeliness. Views of Responsible Officials and Corrective Action Plan The finding has been corrected. Upon discovery of the oversight, the final expenditure reports were reopened and completed on September 11, 2023. Further, the School District acknowledges the lack of timeliness of submitting the final expenditure reports and has implemented procedures to ensure all reporting surrounding final expenditures is completed and submitted to granting authority in accordance with terms of the agreement going forward.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name 84.425D, Department of Education, Education Stabilization Program, ESSER II Section 23b Credit Recovery, ESSER II Section 23b Before/After School Federal Award Identification Number and Year 213742, 213752 Pass through Entity Michigan Department of Education Finding Type Material weakness Repeat Finding No Criteria Final expenditure reports for the grants noted above were due on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. Condition Final expenditure reports due on November 29, 2022 for the grants noted above were submitted on September 11, 2023. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The School District was required to submit final expenditure reports for the grants noted above on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. The School District did not submit the final expenditure reports until September 11, 2023. The School District's internal controls surrounding required reporting to the Michigan Department of Education failed to identify reports required under the grant terms and ensure those required reports were filed timely in accordance with the due date. Cause and Effect Due to the lack of internal controls surrounding report requirements, the final expenditure reports that were due on November 29, 2022 were not submitted until September 11, 2023. Recommendation The School District should implement procedures to ensure that reporting requirements and due dates for each federal grant are tracked internally and separate individuals are preparing and reviewing reports for accuracy and timeliness. Views of Responsible Officials and Corrective Action Plan The finding has been corrected. Upon discovery of the oversight, the final expenditure reports were reopened and completed on September 11, 2023. Further, the School District acknowledges the lack of timeliness of submitting the final expenditure reports and has implemented procedures to ensure all reporting surrounding final expenditures is completed and submitted to granting authority in accordance with terms of the agreement going forward.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name 84.425D, Department of Education, Education Stabilization Program, ESSER II Section 23b Credit Recovery, ESSER II Section 23b Before/After School Federal Award Identification Number and Year 213742, 213752 Pass through Entity Michigan Department of Education Finding Type Material weakness Repeat Finding No Criteria Final expenditure reports for the grants noted above were due on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. Condition Final expenditure reports due on November 29, 2022 for the grants noted above were submitted on September 11, 2023. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The School District was required to submit final expenditure reports for the grants noted above on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. The School District did not submit the final expenditure reports until September 11, 2023. The School District's internal controls surrounding required reporting to the Michigan Department of Education failed to identify reports required under the grant terms and ensure those required reports were filed timely in accordance with the due date. Cause and Effect Due to the lack of internal controls surrounding report requirements, the final expenditure reports that were due on November 29, 2022 were not submitted until September 11, 2023. Recommendation The School District should implement procedures to ensure that reporting requirements and due dates for each federal grant are tracked internally and separate individuals are preparing and reviewing reports for accuracy and timeliness. Views of Responsible Officials and Corrective Action Plan The finding has been corrected. Upon discovery of the oversight, the final expenditure reports were reopened and completed on September 11, 2023. Further, the School District acknowledges the lack of timeliness of submitting the final expenditure reports and has implemented procedures to ensure all reporting surrounding final expenditures is completed and submitted to granting authority in accordance with terms of the agreement going forward.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name 84.425D, Department of Education, Education Stabilization Program, ESSER II Section 23b Credit Recovery, ESSER II Section 23b Before/After School Federal Award Identification Number and Year 213742, 213752 Pass through Entity Michigan Department of Education Finding Type Material weakness Repeat Finding No Criteria Final expenditure reports for the grants noted above were due on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. Condition Final expenditure reports due on November 29, 2022 for the grants noted above were submitted on September 11, 2023. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The School District was required to submit final expenditure reports for the grants noted above on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. The School District did not submit the final expenditure reports until September 11, 2023. The School District's internal controls surrounding required reporting to the Michigan Department of Education failed to identify reports required under the grant terms and ensure those required reports were filed timely in accordance with the due date. Cause and Effect Due to the lack of internal controls surrounding report requirements, the final expenditure reports that were due on November 29, 2022 were not submitted until September 11, 2023. Recommendation The School District should implement procedures to ensure that reporting requirements and due dates for each federal grant are tracked internally and separate individuals are preparing and reviewing reports for accuracy and timeliness. Views of Responsible Officials and Corrective Action Plan The finding has been corrected. Upon discovery of the oversight, the final expenditure reports were reopened and completed on September 11, 2023. Further, the School District acknowledges the lack of timeliness of submitting the final expenditure reports and has implemented procedures to ensure all reporting surrounding final expenditures is completed and submitted to granting authority in accordance with terms of the agreement going forward.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name 84.425D, Department of Education, Education Stabilization Program, ESSER II Section 23b Credit Recovery, ESSER II Section 23b Before/After School Federal Award Identification Number and Year 213742, 213752 Pass through Entity Michigan Department of Education Finding Type Material weakness Repeat Finding No Criteria Final expenditure reports for the grants noted above were due on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. Condition Final expenditure reports due on November 29, 2022 for the grants noted above were submitted on September 11, 2023. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The School District was required to submit final expenditure reports for the grants noted above on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. The School District did not submit the final expenditure reports until September 11, 2023. The School District's internal controls surrounding required reporting to the Michigan Department of Education failed to identify reports required under the grant terms and ensure those required reports were filed timely in accordance with the due date. Cause and Effect Due to the lack of internal controls surrounding report requirements, the final expenditure reports that were due on November 29, 2022 were not submitted until September 11, 2023. Recommendation The School District should implement procedures to ensure that reporting requirements and due dates for each federal grant are tracked internally and separate individuals are preparing and reviewing reports for accuracy and timeliness. Views of Responsible Officials and Corrective Action Plan The finding has been corrected. Upon discovery of the oversight, the final expenditure reports were reopened and completed on September 11, 2023. Further, the School District acknowledges the lack of timeliness of submitting the final expenditure reports and has implemented procedures to ensure all reporting surrounding final expenditures is completed and submitted to granting authority in accordance with terms of the agreement going forward.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name 84.425D, Department of Education, Education Stabilization Program, ESSER II Section 23b Credit Recovery, ESSER II Section 23b Before/After School Federal Award Identification Number and Year 213742, 213752 Pass through Entity Michigan Department of Education Finding Type Material weakness Repeat Finding No Criteria Final expenditure reports for the grants noted above were due on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. Condition Final expenditure reports due on November 29, 2022 for the grants noted above were submitted on September 11, 2023. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The School District was required to submit final expenditure reports for the grants noted above on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. The School District did not submit the final expenditure reports until September 11, 2023. The School District's internal controls surrounding required reporting to the Michigan Department of Education failed to identify reports required under the grant terms and ensure those required reports were filed timely in accordance with the due date. Cause and Effect Due to the lack of internal controls surrounding report requirements, the final expenditure reports that were due on November 29, 2022 were not submitted until September 11, 2023. Recommendation The School District should implement procedures to ensure that reporting requirements and due dates for each federal grant are tracked internally and separate individuals are preparing and reviewing reports for accuracy and timeliness. Views of Responsible Officials and Corrective Action Plan The finding has been corrected. Upon discovery of the oversight, the final expenditure reports were reopened and completed on September 11, 2023. Further, the School District acknowledges the lack of timeliness of submitting the final expenditure reports and has implemented procedures to ensure all reporting surrounding final expenditures is completed and submitted to granting authority in accordance with terms of the agreement going forward.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name 84.425D, Department of Education, Education Stabilization Program, ESSER II Section 23b Credit Recovery, ESSER II Section 23b Before/After School Federal Award Identification Number and Year 213742, 213752 Pass through Entity Michigan Department of Education Finding Type Material weakness Repeat Finding No Criteria Final expenditure reports for the grants noted above were due on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. Condition Final expenditure reports due on November 29, 2022 for the grants noted above were submitted on September 11, 2023. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The School District was required to submit final expenditure reports for the grants noted above on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. The School District did not submit the final expenditure reports until September 11, 2023. The School District's internal controls surrounding required reporting to the Michigan Department of Education failed to identify reports required under the grant terms and ensure those required reports were filed timely in accordance with the due date. Cause and Effect Due to the lack of internal controls surrounding report requirements, the final expenditure reports that were due on November 29, 2022 were not submitted until September 11, 2023. Recommendation The School District should implement procedures to ensure that reporting requirements and due dates for each federal grant are tracked internally and separate individuals are preparing and reviewing reports for accuracy and timeliness. Views of Responsible Officials and Corrective Action Plan The finding has been corrected. Upon discovery of the oversight, the final expenditure reports were reopened and completed on September 11, 2023. Further, the School District acknowledges the lack of timeliness of submitting the final expenditure reports and has implemented procedures to ensure all reporting surrounding final expenditures is completed and submitted to granting authority in accordance with terms of the agreement going forward.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name 84.425D, Department of Education, Education Stabilization Program, ESSER II Section 23b Credit Recovery, ESSER II Section 23b Before/After School Federal Award Identification Number and Year 213742, 213752 Pass through Entity Michigan Department of Education Finding Type Material weakness Repeat Finding No Criteria Final expenditure reports for the grants noted above were due on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. Condition Final expenditure reports due on November 29, 2022 for the grants noted above were submitted on September 11, 2023. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The School District was required to submit final expenditure reports for the grants noted above on November 29, 2022 in accordance with the grant award from the Michigan Department of Education. The School District did not submit the final expenditure reports until September 11, 2023. The School District's internal controls surrounding required reporting to the Michigan Department of Education failed to identify reports required under the grant terms and ensure those required reports were filed timely in accordance with the due date. Cause and Effect Due to the lack of internal controls surrounding report requirements, the final expenditure reports that were due on November 29, 2022 were not submitted until September 11, 2023. Recommendation The School District should implement procedures to ensure that reporting requirements and due dates for each federal grant are tracked internally and separate individuals are preparing and reviewing reports for accuracy and timeliness. Views of Responsible Officials and Corrective Action Plan The finding has been corrected. Upon discovery of the oversight, the final expenditure reports were reopened and completed on September 11, 2023. Further, the School District acknowledges the lack of timeliness of submitting the final expenditure reports and has implemented procedures to ensure all reporting surrounding final expenditures is completed and submitted to granting authority in accordance with terms of the agreement going forward.